https://www.taxtmi.com/caselaws?id=777319 ITAT, Pune (AT) set aside the CIT(A) order and directed the AO to compute tax on excess cash found and admitted during a survey under s.133A at normal income-tax rates rather than the special rate under s.115BBE. The tribunal, following a coordinate-bench precedent, held that s.115BBE does not apply where excess cash is admitted during the course of survey, and allowed the assessee's grounds of appeal. en-us Fri, 22 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777319 ITAT, Pune (AT) set aside the CIT(A) order and directed the AO to compute tax on excess cash found and admitted during a survey under s.133A at normal income-tax rates rather than the special rate under s.115BBE. The tribunal, following a coordinate-bench precedent, held that s.115BBE does not apply where excess cash is admitted during the course of survey, and allowed the assessee's grounds of appeal. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777319